TMI Blog2015 (2) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... hority on each and every date of hearing so fixed by him, and is making a request for extension of time, the Adjudicating Authority is under a legal obligation to respond to the said request either by extending the period or by rejecting the request. If the Adjudicating Authority was of the view that the appellants are intentionally delaying the proceedings, he could have rejected the request and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot followed the principles of natural justice, we, after dispensing with the condition of pre-deposit of balance amounts, proceed to decide the appeal itself. 2. From the impugned order, it is seen that the appellants have been repeatedly asking for extension to file reply to the show cause notice. The contention of the ld. Advocate is that such requests were being made on account of change in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a period of 7 days from the last date of hearing. 4. If an assessee has been causing appearance before the Adjudicating Authority on each and every date of hearing so fixed by him, and is making a request for extension of time, the Adjudicating Authority is under a legal obligation to respond to the said request either by extending the period or by rejecting the request. If the Adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord, which according to the ld. Advocate appearing for the appellant, is lying ready with them and the Adjudicating Authority would offer reasonable opportunity of hearing to the appellants. 6. Inasmuch as, the Revenue involved in the present appeal is much on the higher side, we expect the Adjudicating Authority to conclude the de novo proceedings within a period of 2 months. 7. Stay petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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